Prohibition of discrimination etc. Part II
Exemptions Division 4
Section 40
(c) the Income Tax Assessment Act 1936;
(d) the International Tax Agreements Act 1953;
(e) the Papua New Guinea (Members of the Forces Benefits) Act
1957;
(f) the Sales Tax (Exemptions and Classifications) Act 1935;
(h) the Social Security Act 1947;
(i) the Taxation (Unpaid Company Tax) Assessment Act 1982;
(j) the Social Services Act 1980 of Norfolk Island.
(2A) A minister of religion (as defined in subsection 5(1) of the
Marriage Act 1961) may refuse to solemnise a marriage despite
anything in Division 1 or 2, as applying by reference to section 5A,
5B, 5C or 6, if any of the circumstances mentioned in
paragraph 47(3)(a), (b) or (c) of the Marriage Act 1961 apply.
(2AA) A religious marriage celebrant (as defined in subsection 5(1) of the
Marriage Act 1961) may refuse to solemnise a marriage despite
anything in Division 1 or 2, as applying by reference to section 5A,
5B, 5C or 6, if:
(a) the identification of the person as a religious marriage
celebrant on the register of marriage celebrants has not been
removed at the time the marriage is solemnised; and
(b) the circumstances mentioned in subsection 47A(1) of the
Marriage Act 1961 apply.
(2AB) A chaplain in the Defence Force may refuse to solemnise a
marriage despite anything in Division 1 or 2, as applying by
reference to section 5A, 5B, 5C or 6, if any of the circumstances
mentioned in paragraph 81(2)(a), (b) or (c) of the Marriage Act
1961 apply.
Note:
Paragraph 37(1)(d) also provides that nothing in Division 1 or 2
affects any act or practice of a body established for religious purposes
that conforms to the doctrines, tenets or beliefs of that religion or is
necessary to avoid injury to the religious susceptibilities of adherents
of that religion.
(2B) Nothing in Division 1 or 2, as applying by reference to section 5A,
5B or 5C, affects anything done by a person in direct compliance
Sex Discrimination Act 1984
Compilation No. 42
Compilation date: 11/09/2021
Authorised Version C2021C00420 registered 08/10/2021
55
Registered: 08/10/2021